Invoicing the EU from Switzerland: VAT and mandatory fields for Swiss SMEs

When Swiss SMEs or freelancers provide services to the EU, they quickly face questions that standard invoice templates don't answer: Do you include Swiss VAT on the invoice? What does "reverse charge" mean for you? And which mandatory fields actually apply when invoicing Germany, Austria, or France? This article provides practical answers — without the jargon.

When does Swiss VAT apply to exports?

The fundamental rule is: The place of performance determines the tax treatment. For services between businesses (B2B) in Switzerland, the customer location principle applies. This means: if your customer is in Germany, the service is deemed to be performed at the customer's location — and is therefore not subject to Swiss VAT.

In practice, this means:

• You do not charge Swiss VAT on your invoice.
• Your EU customer must account for the tax in their country (reverse charge).
• On your invoice, note: "The recipient of the service is the tax debtor (reverse charge)".

Exception: Services directly related to property located in Switzerland — such as construction work on a building in Zurich for a German client — are subject to Swiss VAT because the place of performance is Switzerland.

For goods exports: Once the goods are shipped and you have an export certificate (customs document Form 11.030 or e-dec), the delivery is exempt from VAT in Switzerland (0% rate, not to be confused with "tax exempt" without input tax deduction).

Important: The correct classification of your service type has direct implications for your VAT settlement with the Federal Tax Administration (FTA). If in doubt, consult your accountant. For a comprehensive overview of current VAT rates and special rules, see our guide to Swiss VAT basics 2026.

Mandatory fields on the international invoice

An export invoice must meet the same basic requirements as a domestic Swiss invoice, but with additional fields. Here's the complete checklist:

Basic mandatory fields (as for any Swiss invoice)

• Full company name and address (invoice issuer)
• UID number (e.g. CHE-123.456.789)
• Complete address of the invoice recipient
• Invoice date and unique invoice number
• Description of services and period performed
• Net and gross amount (or net only for reverse charge)
• Payment terms and bank details (IBAN or SWIFT/BIC)

Additional fields for export invoices

Field	When required
Customer's "VAT number" (EU VAT ID)	Always for B2B reverse charge
Reverse charge notice	For B2B services to EU businesses
Export certificate reference	For goods shipments (export invoice)
Currency notation (e.g. EUR or CHF)	Always — must be clearly specified
SWIFT/BIC	When payment expected in foreign currency
Delivery terms (Incoterms)	Recommended for goods shipments

You should verify your customer's EU VAT ID on the EU Commission's VIES database before invoicing. If the number is invalid and a tax audit occurs, reverse charge may not be allowed in some EU countries — while the problem lies with your customer, the headache often lands on you.

Currency: CHF or EUR on the invoice?

Many Swiss SMEs invoice exports in EUR because that's what the customer wants. This is permitted. For your VAT settlement with the FTA, however, you must convert the amount to CHF — using the exchange rate on the date of performance or the FTA's official monthly average rate.

Recommendation: Keep the exchange rate and conversion date on file internally. If you regularly invoice in foreign currency, consider opening a multi-currency account so that exchange fluctuations don't directly affect your CHF receipts.

Common mistakes Swiss SMEs make on export invoices

1. Showing Swiss VAT on an export invoice The most common mistake: the 8.1% is reflexively added even though the service would be taxable at the recipient's location. The EU customer typically cannot claim this Swiss VAT as input tax — yet you must still pay it to the FTA.

2. No reverse charge notice Without this statement, your EU customer may face problems with their own tax authority. For Germany, the correct notice reads: "Reverse charge / Steuerschuldnerschaft des Leistungsempfängers".

3. Missing or incorrect EU VAT ID Without a verified VAT ID, reverse charge is invalid. The risk falls primarily on the customer, but the poor experience stays with you.

4. Vague service description Customs and foreign tax authorities scrutinize more closely than domestic ones. "Consulting services" often isn't enough — better: "Strategic consulting for product market entry XY, October–November 2026".

5. Incomplete payment details International payments require IBAN and SWIFT/BIC. A Swiss QR-IBAN is designed solely for Swiss payment traffic and cannot be used for EU transfers.

Creating the invoice in practice

If you're a freelancer or small SME without accounting software that supports exports, you can create an international invoice directly with the SnapBill app — foreign currencies and custom text blocks (e.g. for the reverse charge notice) are easily configured.

For format: A simple PDF suffices in most EU countries. Structured electronic formats (such as ZUGFeRD or XRechnung) are currently mandatory only in specific B2G situations (business-to-government) in the EU. For standard B2B export invoices, the classical PDF format remains the standard.

If you regularly invoice abroad, start with the mandatory fields of a Swiss invoice template as your base and add the export-specific fields — this saves time and prevents gaps.

At a glance

• B2B services to the EU: No Swiss VAT, include reverse charge notice, verify customer's EU VAT ID.
• Goods exports: VAT exempt with export certificate (0% rate), keep customs documents.
• Currency: Foreign currency invoices are permitted; convert to CHF for FTA settlement and document the rate.
• Mandatory fields: Standard Swiss details plus VAT ID, reverse charge statement, SWIFT/BIC, and where applicable Incoterms.
• Most common error: Including Swiss VAT on export invoices when the place of performance is at the customer's location.